Section 182.42 - Duties and fees not subject to drawbackThe following duties or fees which may be applicable to a good entered for consumption or withdrawn from warehouse for consumption in the Customs territory of the United States are not subject to drawback under this subpart:
(a) Antidumping and countervailing duties;(b) A premium offered or collected on a good with respect to quantitative import restrictions, tariff-rate quotas or tariff preference levels; and(c) Customs duties paid or owed under unused merchandise substitution drawback. There will be no payment of such drawback under 19 U.S.C. 1313(j)(2) on goods exported to Canada or Mexico.CBP Dec. 21-10, 86 FR 35587 , July 6, 2021 CBP Dec. 21-10, 86 FR 35587, 7/6/2021